Saalon videsh mein rehne ke baad India wapas aana ek bada faisla hai — aur tax ke hisaab se ye transition sabse zyada galat plan hota hai. Achhi baat ye hai ki law aapko ek transition period deta hai jise RNOR (Resident but Not Ordinarily Resident) kehte hain. Is dauran aapki foreign income par India mein tax nahi lagta. Sahi planning se ye 2-3 saal kaafi tax bacha sakte hain.
Quick Summary
- RNOR ek beech ka status hai — Resident aur NRI ke beech
- RNOR hone par foreign income (videsh mein kamai, videsh ke investments) India mein taxable nahi
- Aam taur par 2-3 saal ke liye milta hai, pichle saalon ke stay par depend karta hai
- RNOR ko foreign assets ITR mein report nahi karne padte
- Ordinary Resident bante hi worldwide income aur foreign assets dono report karne hote hain
Residential Status — Teen Categories
| Status | India mein kya taxable |
|---|---|
| Non-Resident (NRI) | Sirf India mein kamai/receive hui income |
| RNOR | India ki income + videsh ki woh income jo India se controlled business/profession se ho |
| Resident & Ordinarily Resident | Worldwide income |
Pehle ye dekhna hota hai ki aap 'Resident' hain ya nahi (182 din ya 60+365 din wala test). Apna status check karne ke liye hamara free NRI Residential Status Calculator use karein.
RNOR Kab Banta Hai
Resident hone ke baad, aap RNOR hain agar in mein se koi ek condition poori ho:
- Pichle 10 mein se 9 saal aap Non-Resident the, ya
- Pichle 7 saal mein India mein total stay 729 din ya kam tha
- India ki income (foreign income chhodkar) ₹15 lakh se zyada hai aur India mein 120-181 din rahe — tab bhi RNOR maane jaate hain
- Deemed resident (India income ₹15 lakh+, kisi desh mein tax resident nahi) bhi RNOR hote hain
Jo log 10+ saal bahar rahe, unhe aam taur par wapas aane ke baad 2 ya 3 financial years tak RNOR status milta hai. Exact saal aapke har saal ke India stay ke din ginne se tay hota hai.
RNOR Period Mein Kya Karein
- Foreign investments ka review: jo bechna hai, wo RNOR period mein bechne par India mein tax nahi (videsh ka tax rules alag)
- NRE account: wapas aane par NRE ko resident account ya RFC (Resident Foreign Currency) account mein badalna hota hai; RFC mein foreign currency rakh sakte hain
- FCNR deposits: maturity tak chal sakte hain, RNOR period mein interest tax-free rehta hai
- Foreign retirement accounts (401k etc.): withdrawal ki timing plan karein
- Bank/KYC update: banks aur mutual funds mein residential status turant update karein
Ordinary Resident bante hi Schedule FA
RNOR period khatam hote hi aapko ITR mein saare foreign bank accounts, shares, property aur retirement accounts Schedule FA mein dikhane hote hain. Foreign asset report na karne par Black Money Act ke tahat bhaari penalty ho sakti hai — ye sabse badi galti hai jo returning NRIs karte hain.
Double Taxation Se Kaise Bachein
Wapas aane wale saal mein aap dono desh mein resident maane ja sakte hain. Aise mein DTAA ke tie-breaker rules aur foreign tax credit (Form 67) se double tax bachta hai. Isliye wapas aane ki date aur us saal ki income ko plan karna zaroori hai. Hamari NRI ITR guide mein DTAA relief ka process hai.
Wapas aane se 6-12 mahine pehle planning shuru karna sabse faydemand hai. Hamari NRI Tax Services team returning NRIs ke liye RNOR planning, account conversion aur ITR sab handle karti hai — free consultation book karein.
Frequently Asked Questions
RNOR status kitne saal milta hai?
Aam taur par 10+ saal bahar rehne walon ko 2-3 financial years tak, jo pichle saalon ke India stay ke din par depend karta hai.
Kya RNOR ki foreign salary par India mein tax lagta hai?
Nahi, agar wo videsh mein kamai aur receive hui hai aur India se controlled business/profession se nahi hai.
Wapas aane ke baad NRE account ka kya karein?
Use resident savings account ya RFC account mein convert karwana hota hai. FCNR deposits maturity tak chal sakte hain.
Kya RNOR ko Schedule FA bharna padta hai?
Nahi. Foreign assets ki reporting Resident & Ordinarily Resident bante hi zaroori hoti hai.
Residential status ke rules Income-tax Act (1 April 2026 se Income-tax Act, 2025 ka Section 6) par based hain aur 24 September 2026 tak verify kiye gaye hain. Returning NRI planning har case mein alag hoti hai — humse zaroor consult karein.